The Impact of Disclosure of Auditor Fees on Accrual-based and Real Earnings Management Activities

• Main Authors: Pei-Ying-Hung, 洪佩吟
• Other Authors: 陳皆碩
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/42829579266575289911

碩士 === 國立彰化師範大學 === 會計學系 === 102 === The main purpose of this study is to discuss The Impact of Disclosure of AuditorFees on Accrual-based and Real Earnings Management Activities.Since the year 2009, 90% of the enterprise in Taiwan executed accountant fee disclosure, therefore this study will be based on years after 2009 after common fee disclosure. The samples are of 2002-2012, to discuss aboutaftercommon fee disclosure when the enterprises are executing earning management activities. Evidence prove discovered that after the common fee disclosure, independency of accountants increased, suppressed the enterprise in executing earning management. After the common fee disclosure, the enterprises who not volunteered in fee disclosure comparing to those enterprises that did, the activities of theearing management is lower. On the other hand, comparing the enterprises who chooses to disclose the fee amount to thoseenterprises who chooses disclose fee categories, the earning management is not lower.